Tariff classification change: slitting or cutting HR/CR coils constitutes manufacture when resultant product falls under a different sub heading. Slitting, shearing or cutting HR/CR coils or sheets will amount to manufacture if the resultant product is classifiable under a different Central Excise Tariff sub heading; if the product remains within the same sub heading, the process will not amount to manufacture.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tariff classification change: slitting or cutting HR/CR coils constitutes manufacture when resultant product falls under a different sub heading.
Slitting, shearing or cutting HR/CR coils or sheets will amount to manufacture if the resultant product is classifiable under a different Central Excise Tariff sub heading; if the product remains within the same sub heading, the process will not amount to manufacture.
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